In Brief
The Principal Commissioner of Central Excise sought special leave to appeal against a 2019 CESTAT order, citing that similar matters were pending. The Supreme Court held that pending similar cases alone do not justify granting leave when authorities have been negligent in filing timely appeals. Reaffirming the parameters of Chief Post Master General v. Living Media India Ltd., the Court refused to condone the delay—nearly a year after the impugned order and six months after sending proposals to Finance Ministry—and dismissed the petition as a mere formality to protect officers. The matter was listed for hearing after the ASG sought three months to initiate action against responsible officers.">
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